61.assessed level of material misstatement risk 重大错报风险的评估水平 97!;.f-
62.simall business 小规模企业 v`
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63.accounting system 会计系统 U # qK.
64.test of control 控制测试 E~"y$Fqe
65.walk-through test 穿行测试 Er?&Y,o
66.communication 沟通 ?&1!vz
67.flow chart 流程图 Xc&9Glf
68.reperformance of internal control 重新执行 fI|Nc
69.audit evidence 审计证据 qlPT Ll
70.substantive procedures 实质性程序 Qt<&WB
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71.assertions 认定 }0Ed]
72.esistence 存在 f4|rVP|x
73.occurrence 发生 },-H"Qs
74.completeness 完整性 _X
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75.rights and obligations 权利和义务 hp|YE'uYT
76.valuation and allocation 计价和分摊 >fQMXfoY
77.cutoff 截止 1bwOmhkS
78.accuracy 准确性 K]w'&Qm8W
79.classification 分类 R0*|Lo$6
80.inspection 检查 uoh7Sz5!^
81.supervision of counting 监盘 |P?*5xPB
82.observation 观察 uQKT
83.confirmation 函证 eTcd"Kd/
84.computation 计算 {E|$8)58i
85.analytical procedures 分析程序 88$8d>-
86.vouch 核对 7s^'d,P
87.trace 追查 {
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88.audit sampling 审计抽样 ~*];pV]A[
89.error 误差 5]:U9ts#
90.expected error 预期误差 JNnDts*w
91.population 总体 (KZ{^X?a
92.sampling risk 抽样风险 $VOFOc
93.non- sampling risk 非抽样风险 M/`lM$98:
94.sampling unit 抽样单位 iuul7VR-%
95.statistical sampling 统计抽样 +X
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96.tolerable error 可容忍误差 IO<6
97.the risk of under reliance 信赖不足风险 P?P#RhvA1
98.the risk of over reliance 信赖过度风险 2&J)dtqz
99.the risk of incorrect rejection 误拒风险 g2Z`zQA7
100. the risk of incorrect acceptance 误受风险 &s!@29DXR
101.working trial balance 试算平衡表 LCV(,lu
102.index and cross-referencing 索引和交叉索引 +G>\-tjSD
103.cash receipt 现金收入 =~LJ3sIX
104.cash disbursement 现金支出
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105.bank statement 银行对账单 nQ3A~ ()
106.bank reconciliation 银行存款余额调节表 :e+jU5;]3
107.balance sheet date 资产负债表日 ]7c=PC
108.net realizable value 可变现净值 rEz^
109.storeroom 仓库 '8kP
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110.sale invoice 销售发票 C\hM =%
111.price list 价目表 !C.4<?*|
112.positive confirmation request 积极式询证函 T6$+hUM$1
113.negative confirmation request 消极式询证函 &=mtc%mL
114.purchase requisition 请购单 v4 E}D
115.receiving report 验收报告 9H1rO8k
116.gross margin 毛利 Bk{]g=DO
117.manufacturing overhead 制造费用 SUK?z!f<i
118.material requisition 领料单 VuZr:-K/
119.inventory-taking 存货盘点 E2+`4g@{8<
120.bond certificate 债券 cPQiUU~W@
121.stock certificate 股票 "Z+k=~(
122.audit report 审计报告 j.=
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123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 */S_
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125.unqualified opinion 无保留意见 sNFlKQ8)Q
126.qualified opinion 保留意见 )0k53-h&
127.disclaimer of opinion 无法表示意见 ]T) 'Hb
128.adverse opinion 否定意见